Tax Reform Proposals: Hearing Before the Committee on Finance, United States Senate, Ninety-ninth Congress, First Session, 20. sējumsU.S. Government Printing Office, 1986 |
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additional advance refunding agencies Aggie IDBs airport amount arbitrage areas Association benefits bond proceeds bonds issued borrowing capital CHAIRMAN charitable organizations Chester County cities Code COMMITTEE ON FINANCE CONGRESS THE LIBRARY construction costs debt service deduction economic electric eliminate enacted entities exempt bonds facilities Federal Government flat tax funds Government Bonds governmental HMOs IMPA impact income increase industrial development bonds interest rates Internal Revenue Code investment investors issuance issuers LIBRARY OF CONGRESS Medicaid Medicare million mortgage subsidy bonds municipal bonds needs nongovernmental nursing homes operating percent President's proposal President's tax projects public power purchase qualified mortgage bonds reduce rental housing requirements resource recovery restrictions revenue bonds Senate September 24 SIDBS Small Issue small-issue IDBs solid waste student loan bonds targeted tax proposals tax reform proposals tax-exempt bond financing tax-exempt debt tax-exempt financing tax-exempt status taxable United UNITED STATES SENATE utility volume limitations waste disposal
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150. lappuse - There is no express provision for the case, but the claim has been sustained on a principle which so entirely pervades the constitution, is so intermixed with the materials which compose it, so interwoven with its web, so blended with its texture, as to be incapable of being separated from it, without rending it into shreds.
1. lappuse - For purposes of this subsection, the term "industrial development bond" means any obligation — (A) which is issued as part of an issue all or a major portion of the proceeds of which are to be used directly or indirectly in any trade or business carried on by...
4. lappuse - Convention or trade show facilities. (D) Airports, docks, wharves, mass commuting facilities, parking facilities, or storage or training facilities directly related to any of the foregoing, (E) Sewage or solid waste disposal facilities or facilities for the local furnishing of electric energy or gas, (F) Air or water pollution control facilities, or (G) Facilities for the furnishing of water, if available on reasonable demand to members of the general public.
33. lappuse - ... which are installed in connection with a facility in existence on July 1, 1982, or which are used in connection with conversion of oil- or gas-fired facilities to coal (but only if the oil- or gas-fired furnace which is converted to coal was in use at the facility before July 1, 1982); and (4) facilities with respect to which an Urban Development Action Grant ("UDAG grant') has been made. The limitations on ACRS deductions, where applicable, apply to both the first owner of the property and to...
25. lappuse - Mortgage credit certificates Qualified governmental units may elect to exchange qualified mortgage bond authority for authority to issue mortgage credit certificates (MCCs) (sec. 25). MCCs entitle homebuyers to nonrefundable income tax credits for a specified percentage of interest paid on mortgage loans on their principal residences. Once issued, an MCC remains in effect as long as the residence being financed continues to be the certificate-recipient's principal residence. MCCs are generally subject...
40. lappuse - low-income families" means families whose incomes do not exceed 80 percent of the median income for the area, as determined by the Secretary...
36. lappuse - State ceiling is equal to the greater of (1) 9 percent of the average annual aggregate principal amount of mortgages executed during the 3 preceding years for single-family owner-occupied residences located within the State, or (2) $200 million.
20. lappuse - For purposes of this paragraph, the term "substantial farmland" means any parcel of land unless — (i) such parcel is smaller than 30 percent of the median size of a farm in the county in which such parcel is located, and (ii) the fair market value of the land does not at any time while held by the individual exceed $125,000.
146. lappuse - Bonds issued by the State of New York, or under its authority by its public municipal bodies, are means for carrying on the work of the government, and are not taxable even by the United States, and it is not a part of the policy of the government which issues them to subject them to taxation for its own purposes.
16. lappuse - Be in good standing as a mortgage seller or servicer approved by the Federal National Mortgage Association (FNMA), the Federal Home Loan Mortgage Corporation (FHLMC), or the Association.